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frs-core:Non-currentFinancialInstruments 6 2022-09-30 08090812 7 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 7 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 7 2022-09-30 08090812 8 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 8 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 8 2022-09-30 08090812 9 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 9 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 9 2022-09-30 08090812 10 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 10 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 10 2022-09-30 08090812 11 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 11 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 11 2022-09-30 08090812 12 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 12 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 12 2022-09-30 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frs-core:CurrentFinancialInstruments 19 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 19 2022-09-30 08090812 20 2021-10-01 2022-09-30 08090812 frs-core:CurrentFinancialInstruments 20 2022-09-30 08090812 frs-core:Non-currentFinancialInstruments 20 2022-09-30 08090812 dpl-frs:Item1 2021-10-01 2022-09-30 08090812 dpl-frs:Item1 2021-09-30 08090812 dpl-frs:Item1 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 08090812 dpl-frs:Item2 2021-10-01 2022-09-30 08090812 dpl-frs:Item2 2021-09-30 08090812 dpl-frs:Item2 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 08090812 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dpl-frs:Item5 2021-10-01 2022-09-30 08090812 dpl-frs:Item5 2021-09-30 08090812 dpl-frs:Item5 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 08090812 dpl-frs:Item6 2021-10-01 2022-09-30 08090812 dpl-frs:Item6 2021-09-30 08090812 dpl-frs:Item6 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 08090812 dpl-frs:Item7 2021-10-01 2022-09-30 08090812 dpl-frs:Item7 2021-09-30 08090812 dpl-frs:Item7 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 08090812 dpl-frs:Item8 2021-10-01 2022-09-30 08090812 dpl-frs:Item8 2021-09-30 08090812 dpl-frs:Item8 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 08090812 dpl-frs:Item9 2021-10-01 2022-09-30 08090812 dpl-frs:Item9 2021-09-30 08090812 dpl-frs:Item9 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08090812 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2022-09-30 08090812 dpl-frs:Item12 2021-10-01 2022-09-30 08090812 dpl-frs:Item12 2021-09-30 08090812 dpl-frs:Item12 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 08090812 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 08090812 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08090812 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 08090812 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08090812 1 2021-10-01 2022-09-30 08090812 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08090812
Laing Legal Ltd
Financial Statements
For The Year Ended 30 September 2023
The PHLT Group
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08090812
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 851 390
851 390
CURRENT ASSETS
Debtors 5 14,567 9,638
Cash at bank and in hand 28,484 8,892
43,051 18,530
Creditors: Amounts Falling Due Within One Year 6 (35,647 ) (18,761 )
NET CURRENT ASSETS (LIABILITIES) 7,404 (231 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,255 159
NET ASSETS 8,255 159
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,155 59
SHAREHOLDERS' FUNDS 8,255 159
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Neeta Laing
Director
31/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Laing Legal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08090812 . The registered office is 11 Springbank Gardens, Lymm, Cheshire, WA13 9GR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 25% and 33.33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
No deferred tax provision is required.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 468 1,765 2,233
Additions 353 655 1,008
As at 30 September 2023 821 2,420 3,241
Depreciation
As at 1 October 2022 351 1,492 1,843
Provided during the period 205 342 547
As at 30 September 2023 556 1,834 2,390
Net Book Value
As at 30 September 2023 265 586 851
As at 1 October 2022 117 273 390
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,567 9,638
14,567 9,638
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 20,460 9,240
Other taxes and social security - 5,676
VAT 10,372 -
Accruals 1,400 700
Director's loan account 3,415 3,145
35,647 18,761
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4